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Power to refuse delivery of goods.
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18.—(1) The Minister for Finance may by order, whenever he so thinks proper, for a purpose connected with the imposition or alteration by statute of a duty of customs or excise direct the Revenue Commissioners to do, during a period (not exceeding three months) specified in such order, either or both of the following things, that is to say:—
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(a) to refuse to allow, during the said period, the delivery for home use of any specified kind or class of imported goods or goods deposited in a warehouse approved of by the Revenue Commissioners for such deposit where such delivery is applied for in respect of a quantity of such goods which appears to the Revenue Commissioners to exceed the quantity which is reasonable having regard to the circumstances, and
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(b) to prohibit the sending out on or for sale or otherwise, during the said period, from the premises of a manufacturer of goods of a specified kind or class chargeable with a duty of excise and not deposited in a warehouse approved of by the Revenue Commissioners for such deposit of a quantity of such goods which appears to the Revenue Commissioners to exceed the quantity which is reasonable in the circumstances.
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(2) The Minister for Finance may by order, whenever he so thinks proper, amend or revoke an order made by him under the foregoing sub-section of this section or an order (made by him under this sub-section) amending any such order.
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(3) It shall be the duty of the Revenue Commissioners, and they are hereby authorised, notwithstanding anything contained in this Act (other than this section) or in any other Act, whether passed before or after this Act, or in any statutory order, whether made before or after the passing of this Act, or in any licence or other document issued after the passing of this Act under any such Act or order, to comply with every order made by the Minister for Finance under this section which is for the time being in force and to take all such steps and do all such things as shall appear to them to be necessary or proper for that purpose.
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(4) Whenever the Revenue Commissioners are required by an order made by the Minister for Finance under this section to prohibit such sending out of goods as is mentioned in paragraph (b) of sub-section (1) of this section, the Revenue Commissioners shall notify in writing every manufacturer of goods of a kind or class to which such prohibition applies of the fact of such prohibition and of the quantity of goods of that kind or class which appears to the Revenue Commissioners to be the reasonable quantity to be sent out on or for sale or otherwise from the premises of such manufacturer during the period mentioned in the said order.
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(5) It shall not be lawful for any manufacturer to whom any such notification as is mentioned in the next preceding sub-section of this section has been given to send out from his premises on or for sale or otherwise during the period mentioned in such notification any quantity of goods of the kind or class mentioned in such notification in excess of the quantity stated in such notification to appear to the Revenue Commissioners to be reasonable, and, if any such manufacturer shall send out from his premises any goods in contravention of this sub-section, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds.
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(6) Whenever the Revenue Commissioners, in pursuance of an order made by the Minister for Finance under this section, refuse to allow the delivery of goods or prohibit the sending out of goods from the premises of the manufacturer thereof, no action or other proceeding shall lie against any person on account of his failure to perform a contract (whether for sale or otherwise) in respect of such goods or any part thereof where such failure is due to such refusal to allow delivery or such prohibition of sending out, as the case may be.
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